The Sunderland pair should complete permanent summer moves.
It is claimed the pair have triggered clauses in their loan deals which force their temporary employers to buy them outright.
Borini and Lens were loaned to AC Milan and Besiktas, respectively, in the wake of Sunderland's relegation to the Championship last season.
The Northern Echo report the Mackems have already received £2.35 million [£1.35 million for Lens and £1 million for Borini] and are due an additional £7.85 million [£3.55 million and £4.3 million] once the deals are rubber-stamped.
However, they add that another two Sunderland exiles, Wahbi Khazri and Papy Djilobodji, look set to return to the Stadium of Light in the summer.
It is claimed the pair are costing the Championship strugglers more than £30,000-a-week for the duration of their loans to Rennes and Dijon, respectively.
£8 million only a drop in the ocean?
The Northern Echo report that Sunderland’s most recent accounts revealed a total debt of more than £100 million, and suggest the Mackems are facing financial meltdown this summer - especially if they suffer a second successive relegation.
And Sunderland, quite frankly, are running out of saleable assets.